Amendments announced for the implementation of reduced tax rate applied on certain goods within the SCT list no (l).

Amendments to the Special Consumption Tax List no (l) Implementation General Communique, provided below, have been made through the Communique series no.2 published in the Official Gazette dated 15 February 2018.

- Municipalities are removed from public entities entitled to demand refunds concerning the deliveries of diesel fuel blended with auto bio-diesel and L.P.G. used in aerosol production regardless of requiring a tax inspection report.   

- Statement made regarding the Board Resolution resorted for the detection of goods that SCT refund could not be received. 

- The period to demand SCT refund for the products used in the manufacturing of the goods within the (B) column of the L.P.G list no (l) consumed in aerosol production and base oils consumed in the manufacturing of mineral oils and lubrication items to be exported is increased to 6 months from 3 months.

Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.


Best Regards,
Kuzey YMM ve Bağımsız Denetim  A.Ş.